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2012 (12) TMI 39 - AT - Central Excise100% EOU – demand of duty of Excise on certain capital goods which were claimed to have been transferred to another 100% EOU but found not to have been accounted for by the appellant - demand of duty is in respect of the capital goods mentioned in Annexures - II and III to the show-cause notice – Held that:- Many of the capital goods mentioned in the two annexures are covered by re-warehousing certificates issued by the proper officer having jurisdiction over the recipient unit M/s. Agro Dutch Industries Ltd. In respect of some other goods, the appellant has claimed that these goods were used, over a period of time, in the manufacture of larger equipments and that such larger equipments were re-warehoused in the recipient unit - there is no reference whatsoever to any specific re-warehousing certificates or other documents produced by the appellant. It just contains an account of the manner in which a 100% EOU must maintain the records - adjudicating authority should have endavoured to ascertain whether the assessee could reconcile the capital goods mentioned in Annexures - II and III to the show-cause notice with the re-warehousing certificates and other documents produced by them. This exercise, it appears, was not even attempted – matter remanded to Commissioner
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